Bulgaria’s 2026 State Social Security Budget Act, published in the State Gazette, sets revised social security contribution bases, with the maximum monthly basis rising to EUR 2,300 from August and higher minimum thresholds applying to self-employed and employed persons.
Bulgaria has published the State Social Security Budget Act for 2026 in the Official Gazette, setting new monthly bases for social security contributions following the country’s adoption of the euro.
The maximum monthly basis for social security contributions is EUR 2,111.64 from 1 January to 31 July 2026 and rises to EUR 2,300 from 1 August to 31 December.
Minimum contribution bases
For self-employed persons, the minimum monthly basis for social security contributions is EUR 550.66 from January to July and EUR 620.20 from August to December.
For employed persons, the minimum basis varies by economic activity and profession. It ranges from EUR 550.60 to EUR 901.41 for January to July and from EUR 620.20 to EUR 1,532.41 for August to December, as set out in Annexes 1 and 1A to the Act.
Social security budget
The State Social Security Budget Law for 2026 was passed by Bulgaria’s 52nd National Assembly on 22 July and promulgated in the State Gazette No. 68 on 28 July 2026 under Decree No. 269.
The consolidated social security budget is balanced at EUR 15,265.8 million in total revenues and transfers and the same amount in expenditures and transfers.
Insurance contributions are expected to generate EUR 8,352.0 million, while additional state transfers from the central budget to cover shortfalls amount to EUR 6,479.7 million.
Pensions and benefits
Pensions account for the largest expenditure, at EUR 13,504.8 million, while social benefits and compensations amount to EUR 1,653.6 million.
The minimum monthly pension for an insurance period and age is set at EUR 322.37 from 1 January to 30 June and increases to EUR 347.51 from 1 July. The maximum cap for one or more pensions, excluding additions, is EUR 1,738.40.
The minimum daily unemployment benefit is EUR 9.21, while the maximum is EUR 54.78. The childcare allowance is EUR 398.81 per month for children up to two years of age, or up to eight years of age for fathers/adoptive fathers.
Other provisions
The one-time death benefit is set at EUR 276.10 upon the death of an insured person. The maximum guaranteed payment for employee claims in cases of employer insolvency is EUR 1,550.50, while the contribution rate for this fund is set to zero for 2026.
The law enters into force from 1 January 2026, except for provisions that have specific deferred or expedited start dates.
